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Tu-Quynh Trinh, Translator         Citation: 2010 TCC 343 Date: 20100702 Dockets: 2008-4125(IT)I 2008-4127(IT)I BETWEEN: GARAGE GILLES GINGRAS, GILLES GINGRAS, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ... Gingras’ income for the taxation years at issue:     Description 2003 2004 2005   ADDITION/(DEDUCTION) Taxable benefit ‑ cars       $1,545       $1,956       $1,892 Benefit to the shareholder   $0   $2,760   $2,619   Benefit to the shareholder     $22,836     $14,667     $1,072   TOTAL   $24,381   $19,383   $5,583     [3]               In the file of the appellant Garage Gilles Gingras, number 2008‑4125(IT)I, the issues are as follows:   [translation]   a)                   For the 2003 taxation year, the Minister was authorized to make a reassessment after the normal reassessment period;   b)                   For the 2003, 2004 and 2005 taxation years, the Minister was justified in adding $15,203, $17,398 and $5,616, respectively, to Garage Gilles Gingras’ net business income;   c)                   For the 2004 and 2005 taxation years, the Minister was justified in disallowing the amounts of $2,760 and $2,619, respectively, claimed by Garage Gilles Gingras as business expenses;   d)                   For the 2003, 2004 and 2005 taxation years, the Minister was justified in assessing penalties against Garage Gilles Gingras under subsection 163(2) of the Act ... Signed at Ottawa, Canada, this 2nd day of July 2010.       “Alain Tardif” Tardif J.               ...

Signed at Ottawa, Canada, this 9 th day of June 2011.     “Lucie Lamarre” Lamarre J.     ... Signed at Ottawa, Canada, this 9 th day of June 2011.     “Lucie Lamarre” Lamarre J.         ...

The Queen, 2008 DTC 2788, 2008 TCC 51     Docket: 2006-334(IT)G BETWEEN: DAVID HOWARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 22nd day of February, 2008.       "G. ... Sheridan" Sheridan, J.         Citation: 2008TCC51 Date: 20080222 Docket: 2006-334(IT)G BETWEEN: DAVID HOWARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

The Queen, 2014 TCC 58         Docket: 2012-1452(IT)G   BETWEEN:   FIO CORPORATION, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Motion heard on April 25, 2013 at Toronto, Ontario.   ... D’Arcy” D ’ Arcy J.         Citation: 2014 TCC 58 Date: 20140220 Docket: 2012-1452(IT)G     BETWEEN:   FIO CORPORATION, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... (the “ ITA ”). [16]          R.S.C. 1985, c. T-2 (the “ TCCA ”). [17]          Subsection 17.2(3) of the TCCA. [18]          Affidavit of Christopher M. ...

The Queen, 2010 DTC 1074 [at at 2901], 2010 TCC 71     Docket: 2008-1724(IT)G   BETWEEN:   LESLIE EMORY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on December 3, 2009 at Ottawa, Canada   By: The Honourable Justice Judith Woods   Appearances:   Counsel for the Appellant: Adam Aptowitzer   Counsel for the Respondent: Pascal T é trault____________________________________________________________________   JUDGMENT   The appeal with respect to assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years is dismissed, with costs to the respondent.               Signed at Ottawa, Canada this 4 th day of February 2010.   “J. M. Woods ” Woods J.     ... The respondent is entitled to costs.       Signed at Ottawa, Canada this 4 th day of February 2010.   ...

The Queen, 2007 TCC 117 (Informal Procedure)                                                                                               Court File No. 2004-2365(IT)I                                                    TAX COURT OF CANADA                                                   IN RE:   the Income Tax Act       BETWEEN:                                                           SANTOKH SINGH                                                                                                                                 Appellant                                                                     - and-                                                     HER MAJESTY THE QUEEN                                                                                                                               Respondent         HEARD BEFORE MR. ... Thank you all very much.--- Whereupon proceedings adjourned at 11:20 a.m.               ... Finlay, Certified Shorthand Reporter       ...

The Queen, 2012 DTC 1234 [at at 3645], 2012 TCC 8       Docket: 2009-1110(IT)G BETWEEN: FRED WAGNER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Translation certified true on this 24th day of July 2012.       François Brunet, Revisor         Docket: 2009-1109(IT)G   BETWEEN: CESARIO LOPEZ, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Translation certified true on this 24th day of July 2012.       François Brunet, Revisor       Docket: 2009-1107(IT)G BETWEEN: JOSÉ DIAZ, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...

The Queen, 2006 TCC 334, 2006 TCC 4         Docket: 2003-3021(IT)G BETWEEN: AXA CANADA INC., Appellant, and   HER MAJESTY THE QUEEN, Respon dent. ... At page 76, the accountants stated the following:   Fairness of Sale to Victoire   • Based on the foregoing, we believe that the agreed upon sale price of $75 million for LGC's 50% interest in Laurentian General is a reasonable price as it represents the mid‑range of our valuation range     • However, as the consideration received is not in cash but rather:       $60 million set off for claim arising from initial 50% purchase     15 million note bearing interest at 7% and repayable in 3 years     $75 million       − we must therefore assess the fairness of this consideration   • Adjustment to initial purchase price (September 30, 1990)   (MM)   − the September 30, 1990 provisions' insufficiency as of June 30, 1993 is   Canadian operations     $ 32     Assumed international       reinsurance   $ 72         $105     − the after‑tax cost is equal to 60% of this amount: $105 x 60% = $63 million     [44]   In response to a question put by Counsel for the Respondent as to where the agreements are mentioned, Mr. ... Belley     Counsel for the Respondent: Richard Gobeil Carole Benoit   COUNSEL OF R ECORD:     For t he Appellant:     Name:   Wilfrid Lefebvre     Firm:   Ogilvy Renault   Montréal, Quebec     For the Respo ndent:   John H. ...

Schedule “A”     2006-924(IT)G   TAX COURT OF CANADA (General Procedure)     BETWEEN:     VALIANT CLEANING TECHNOLOGY INC.   ... Appellant,   and   HER MAJESTY THE QUEEN   Respondent.       PARTIAL AGREED STATEMENT OF FACTS       THE PARTIES, THROUGH THEIR UNDERSIGNED ATTORNEYS, AGREE ON THE FOLLOWING FACTS:   1.                   ... SIMPLIFIED CORPORATE CHART   5.                   During the relevant period, the Appellant was part of a group of corporations (the “ Valiant Group ”) which may be illustrated as follows:                                                                                   6.                   ...

The Queen, 2009 TCC 195 (Informal Procedure)       Docket: 2008-2414(IT)I BETWEEN: ALBERTA PRINTED CIRCUITS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 21st day of April, 2009.     “G. A. Sheridan” Sheridan, J.       ... Signed at Ottawa, Canada, this 21st day of April, 2009.         “G. A. ...